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Transekonomika : Akuntansi, Bisnis dan Keuangan
Published by Transpublika Publisher
ISSN : 28097866     EISSN : 28096851     DOI : https://doi.org/10.55047/transekonomika
Core Subject : Economy,
Transekonomika : Akuntansi, Bisnis dan Keuangan, publish by Transpublika Research Center, for sources of information and communication for academics and observers about science and methodology. Published papers are the upshots of research, reflection, and actual critical studies with respect to the themes of Accounting, Business, Management, Finances, Public administration and Social studies. All papers are double blind peer-reviewed and published six (6) times in a year.
Articles 25 Documents
Search results for , issue "Vol. 3 No. 1 (2023): January 2023" : 25 Documents clear
KESELAMATAN KERJA : SYSTEMATIC LITERATURE REVIEW (SLR) DAN ANALISA BIBLIOMETRIK Prilatama, Aris; Sopiah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.330

Abstract

The purpose of this study is to analyze the application of occupational safety in various working environments and conditions. The method used in this study is the PRISMA (Preferred Reporting Items for Systematic Review and Meta-Analyses) method and Bibliometric analysis using VosViewer. Sources of data obtained from Scopus and Taylor & Francis for the 2017-2022 period. The results of 136 journals were obtained, then data reduction was carried out using inclusion and exclusion criteria, 34 journals were obtained which would be reviewed. The results of this study indicate that the application of work safety will be very effective if you always follow and adapt to technological developments and the times.
LITERATURE REVIEW: ANALISIS PENGENDALIAN INTERNAL DAN UPAYA PENCEGAHAN KECURANGAN AKUNTANSI SEKTOR PUBLIK Wijayanti, Rahma Putri; Setyawan, Supanji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.334

Abstract

The purpose of writing this article is to analyze internal control as an effort to prevent accounting fraud in the public sector. Literature review method with descriptive qualitative approach is the method applied in this research. The results of the review of these 13 articles show that internal control is an effective effort in preventing accounting fraud in public sector organizations. Having good internal controls will reduce the tendency of accounting fraud in the public sector. Therefore, public sector organizations are expected to implement an effective internal control system in order to minimize the occurrence of accounting fraud.
PENGARUH PENERAPAN MODEL AKUNTANSI SEKTOR PUBLIK DAN SISTEM PENGENDALIAN INTERNAL TERHADAP UPAYA PENCEGAHAN FRAUD Fauziyah, Arimbi; Setyawan, Supanji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.335

Abstract

A system of accountants known as public sector accounting is utilized by public sector organizations. Threats to the administration of a public accounting might arise from the management structure that a business or organization has created for managing its enterprise. The threat of fraud is one of these. This review was conducted to determine the effect of the application of the public sector accounting model and internal control on fraud prevention efforts. This study uses a qualitative method with the use of previous research data. The results of the research in the form of analysis show that the application of the public sector accounting model has a positive effect on fraud prevention efforts. The results of the second analysis show a positive influence between internal control on fraud prevention efforts.
PENGARUH BEBAN KERJA, STRES KERJA DAN LINGKUNGAN KERJA NON FISIK TERHADAP INTENSI KELUAR PADA KARYAWAN PT BPR BANK BAPAS 69 MAGELANG Lathif, Muhammad Zaki; Achsa, Andhatu; Ikhwan, Khairul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.336

Abstract

The desire of employees to leave their jobs does not only have an impact on the employees themselves, but also has an impact on the company. Hence, it is necessary to find out whether workload, work stress, non-physical work environment affect employee intention to leave. This research was conducted at PT BPR Bank BAPAS 69 Magelang with 225 employees as respondents using a random sampling technique of 144. Interviews and questionnaires were used to collect data, and SPSS was used to analyze data using multiple linear regression techniques. According to the findings, the variables of workload and stress at work have a significant impact on intention to quit work. Variables related to non-physical work environment had no discernible impact on intention to leave. At PD BPR Bank Bapas 69, Magelang Regency, the three independent variables simultaneously have a considerable influence on the intention to leave.
ANALISIS PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM: (Studi Kasus pada UMKM Rejeki Mekar Abadi Purworejo) Karimah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.342

Abstract

This study aims to find out how the financial reporting process of the Rejeki Mekar Abadi company, as well as the problems faced by the Rejeki Mekar Abadi company in preparing financial statements, and the company's understanding of the presentation of financial statements in accordance with SAK-EMKM or Financial Accounting Standards for Micro, Small and Medium Entities. This qualitative study was conducted with a descriptive design. Data for this study were collected through observations, interviews, and document analysis. The results showed that Rejeki Mekar Abadi includes as MSME business but has not fully implemented SAK-EMKM standard. Financial statements are prepared based on individual skills, and the company's financial statements cannot be used as a consideration in making company decisions.
PENGARUH PROMOSI, HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN SHOPEEFOOD DI KOTA MEDAN Sihombing, Frisilia Dewi Raphon; Mardhiyah , Ainun
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.337

Abstract

This study aims to determine how the effect of promotion, price and service quality on customer satisfaction partially and simultaneously on Shopeefood customers in Medan City. This study employs a quantitative technique with an associative approach. The participants in this study are Shopeefood consumers in Medan City. Purposive sampling was used using 100 respondents as the research sample. Primary data for this study came via distributing questionnaires using Google Forms, while secondary data came from books and publications linked to this topic. The validity test, reliability test, classical assumption test, multiple linear regression analysis, and hypothesis testing are all significant to customer satisfaction. According to the coefficient of determination test, the result of Adjusted R Square is 0,710, which suggests that the influence of promotion, pricing, and service quality can explain 71% of customer satisfaction, while the remaining 29% is influenced by additional variables not described in this study.
PENGARUH VISUAL MERCHANDISING DAN POTONGAN HARGA TERHADAP IMPULSE BUYING: (Studi pada Konsumen Matahari Plaza Medan Fair) Sinaga, Yusuf Efendi; Marpaung, Nicholas
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.338

Abstract

This study aims to determine the effect of visual merchandising and price discounts on impulse buying (Study on Matahari Plaza Medan Fair consumers). The influence between the related variables, namely visual merchandising and price discounts, will be carried out partially and simultaneously to increase impulse buying. This study employs quantitative research with an associative methodology. Sampling utilizing the approach of purposive sampling, with 100 respondents serving as the research sample. This study's primary data were collected via Google Form questionnaires, while secondary data were obtained through a literature review. Validity test, classical assumption test, reliability test, multiple linear regression analysis, and hypothesis testing are employed as analytic methods. Results indicated that the perceived value variable (X1) partially had no effect on impulse buying (Y), whereas the discounted price variable (X2) partially had a substantial influence on impulse buying (Y). According to the coefficient of determination test, the value of R2 is 0.260, which indicates that the effect of visual merchandising and price discounts on consumers' impulse purchases at the Matahari Plaza Medan Fair is 27,5%, while the remaining 72,5% is influenced by factors that are not explained in this study.
PENGARUH HARGA TANAMAN PANGAN TERHADAP INFLASI DI KABUPATEN KENDAL Mardiyanto, Ilyas Cahaya; Prasetyanto, Panji Kusuma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.346

Abstract

This study aims to analyze the effect of food crop prices on inflation in Kendal Regency. The increasing demand for agricultural commodities has resulted in the price of agricultural commodities increasing due to the high demand. The impact arising from the increase in the price of agricultural commodities is an increase in inflation, which causes a decrease in people's purchasing power because prices are increasingly unaffordable. The data used in this study is time series data for the period 2016 to 2022, the data used is secondary data on monthly developments in food crop prices and inflation in Kendal Regency. The tool used in this research is the analysis of the VAR/VECM (Vector Autoregression (VAR) or Vector Error Correction Model (VECM)) model with the help of the Eviews 10 application. The findings show that a number of variables, including the price of garlic, large red chilies, and Red cayenne pepper has a significant effect on inflation in Kendal Regency in the long run. In the short term, several variables such as the price of shallots and red cayenne pepper also have a significant effect on inflation in Kendal Regency.
PENGARUH DANA PERIMBANGAN (DBH, DAU, & DAK) TERHADAP PRODUK DOMESTIK REGIONAL BRUTO (PDRB) SULAWESI SELATAN Suranto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.348

Abstract

This study aims to analyze the effect of Revenue Sharing Funds (DBH), General Allocation Funds (DAU), Special Allocation Funds (DAK) on South Sulawesi's GRDP. This study uses a quantitative research design, namely research that seeks the relationship or influence between one variable and one or more other variables in terms of analyzing the effect of balancing funds on GRDP in South Sulawesi. The sample in this study looked at the budget realization reports of the Provincial Government and Regional Government of South Sulawesi Districts/Cities as well as South Sulawesi's GRDP data for 2010 to 2020. The results showed that DBH partially did not have a significant effect on South Sulawesi's GRDP. Partially, DAU has no significant effect on South Sulawesi's GRDP. Partially, DAK has no significant effect on South Sulawesi's GRDP. Meanwhile, DAU, DBH, and DAK simultaneously have a significant effect on South Sulawesi's GRDP. Furthermore, the amount of simultaneous influence is 92,6%, while the remaining 7,4% is determined by other factors not beyond this study.
INTERNET AND SOCIAL MEDIA CHANGE: UTILIZATION OF SOCIAL MEDIA FOR LITERACY AND ADVOCACY IN DRONE EMPRIT /MEDIA KERNELS: (Case Study of Fuel Price Increase) Pangestu, Bernavita Fiana; Perlita, Janet
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.357

Abstract

Currently, information and communication technology that is networked with the internet continues to grow rapidly, with the internet providing public information disclosure that seems to have no distance between individuals. The existence of technology has affected media consumption both directly and indirectly, so success in building digital literacy is an indication of modernization amid public consumption. Changes in digital media consumers are also influenced by reader behavior, so it is important to improve digital skills and literacy amid the development of technology and information. One of the efforts is to support the use of Drone Emprit with expertise in Artificial Intelligence (AI) and Natural Learning Process (NLP) through Media Kernels software developed by local children. Currently, Indonesian society is entering the era of industrial revolution 4.0 with the dissemination of information to the public in a modern digital society where online media or mass media plays an important role in social media because it is interconnected and interacts with each other among users. Media. The research method used uses a qualitative method with a descriptive approach through interviews with 2 (two) sources that match the experts. The results showed that the strategic role of social media in this digitalization era is influenced by the formation of public opinion, and current technology has also taken root in people's lives. So, with the help of the internet, spatial limitations can still be overcome including 3T areas (underdeveloped, frontier, outermost).

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